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Cattle Livestock Account Rations Account Date Details Number Value ($) Date Details Number Value ($) Wheat Account The following is the trial balance for Kulpara Pastoral Holdings as at 30 June, 2015. Other information 30 June, 2015: CR . Sheep: deaths during year 25 DR Stock Sheep - 1/7/14 (450) $3.600 Natural increase 150 (valued at $4 each) Stock Wheat - 1/7/14 $12,000 Rations 20 (valued at $6 each) Purchase of Sheep (600) $5,400 (the rations are to be split equally between the farmer and farmhands) General Wages $25,000 . Depreciation on vehicles $10,400 and on harvesting equipment $24,000 Insurance $8,400 . Closing stock for wheat is $15,000 Harvesting Expenses $18,000 . General wages prepaid $600 Crop Spraying Costs $8.800 Required: Rates and Taxes $5,200 1. Prepare accounts for Sheep (show calculations for the closing stock) and Wheat. Interest on Loan $6.000 2. Rations Account Sales Sheep (750) $11,250 3. Profit & Loss Account for year ending 30 June, 2015 Profit & Loss Account Sales Wheat $320,000 4. Classified Balance Sheet as at 30 June, 2015 Agistment Fees Received $15,000 Accounts Receivable $8,200 Accounts Payable $12,500 Cartage Wheat $5,000 Vehicles $120,000 Accumulated Depreciation Vehicles $30,000 Harvesting Equipment $360,000 Accumulated Depreciation Harvesting Equipment $80,000 Bank Account $50,000 Capital $576,850 Drawings $65.000 Mortgage $150,000 Property & Buildings $450.000 Repairs and Maintenance $45,000 $1,195,600 $1.195.600